金融英语中级会计学汇总真题一_真题(含答案与解析)-交互 .pdfVIP

金融英语中级会计学汇总真题一 (总分 120.5, 做题时间 120 分钟) SECTION ONE (Compulsory) Answer all six questions in this section. Each question carries 10 marks. Question 1 (Total: 10 marks) Read and state whether the following statement are TURE (T) or FALSE (F). For false statements you are required to corrected statements. Write all answers on the answer sheets. 1. A “Carriage Outwards” account normally has a debit balance. SSS_TEXT_QUSTI 分值: 1.5 2. “Long Term Investment” is an item of shareholders’ fund. SSS_TEXT_QUSTI 分值: 1.5 3. “Cash basis accounting” means that accounts only record items which have realizable values in cash. SSS_TEXT_QUSTI 分值: 1.5 4. A “Purchases” account records only items which were bought for resale. SSS_TEXT_QUSTI 分值: 1.5 5. “Share Premium” is a capital profit. SSS_TEXT_QUSTI 分值: 1.5 6. A “quick ratio” tests the liquidity of a business. SSS_TEXT_QUSTI 分值: 1.5 7. A variable cost is a cost which changes according to market conditions. SSS_TEXT_QUSTI 分值: 1.5 Question 2 (Total: 10 marks) Read the following statements and choose the correct answers by writing the alphabetical letter on the answer sheets. 8. A “relevant cost” is SSS_SINGLE_SEL A a cost which has been paid B a future cost which is associated with the decision at hand. C a future cost which must be incurred if a firm is to continue in business. D a fixed cost in a project 分值: 1 答案 :未知 9. Provision for doubtful debts is SSS_SINGLE_SEL A an account recording all debts which are doubtful in collection. B a current liability. C a current asset. D a reduction in the value of an asset. 分值: 1 答案 :未知 10. A cash flow statement SSS_SINGLE_SEL A